Expired-the Federal law dated 29.07.2004 N 95-FZ of the RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to article 20 of the law of the Russian Federation "about bases of tax system in the Russian Federation" adopted by the State Duma on July 16, 1998 the year approved by the Federation Council of the year July 17, 1998 (as amended by the Federal law on 07.07.2003 N 117-FZ), Article 1. To amend article 20 of the law of the Russian Federation "about bases of tax system in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, art. 527; 1993, N 4, art. 118) the following amendments and supplements: 1. (para. 1, federal law expired on 07.07.2003 N 117-FZ) 2. Supplement article paragraph 3 to read as follows: "3. the sales tax Payers (hereinafter referred to as the taxpayers) are recognized as legal persons established in accordance with the legislation of the Russian Federation, their branches, representative offices and other subdivisions; foreign legal persons, companies and other corporate entities possessing civil capacity, created in accordance with legislation of foreign States, international organizations, their branches and representative offices, established in the territory of the Russian Federation; as well as individual entrepreneurs, carrying out their activity without formation of the legal person, independently implement (destined, services) on the territory of the Russian Federation.
The object of taxation on sales tax recognized the value of goods (works, services) sold at retail or wholesale for cash, namely: value of excisable goods, expensive furniture, radio equipment, clothing, gourmet food, cars, furs, jewelry, video and CDs; services of travel agencies, travel outside the Russian Federation (except CIS countries), advertising services, services for three-, four-and five-star hotels, services of passenger air travel in first class and business class lounges and passenger rail transport in wagons classes Suite "and" W ", as well as other goods and services not essential to address the legislative (representative) bodies of constituent entities of the Russian Federation.
Is not subject to taxation under the tax on sales prices: bread and bakery products, milk and dairy products, vegetable oil, margarine, cereals, sugar, salt, potatoes, baby products, and diabetic food;
children's clothing and footwear;
medicines, prosthetic and orthotic devices;
housing and communal services, as well as renting the population of State or municipal dwellings, as well as to provide housing in dormitories;
services in the sphere of culture and art provided by State and municipal institutions and organizations of culture and art (theatres, cinemas, concert organizations and collectives, cultural institutions, including rural, libraries, circuses, lectures, Planetarium, recreation and entertainment parks, botanical gardens, zoos) in conducting performances, cultural and educational events, including entrance fees and subscriptions;
buildings, structures, land, and other objects related to immovable property, and securities;
services for the maintenance of children in pre-school institutions and care for the sick and the elderly;
passenger transportation services by municipal public transport (except taxis), as well as suburban transport of passengers by sea, River, rail and road transport;
services provided by credit institutions, insurers, non-State pension funds, professional securities market participants, provided their activities subject to licensing as well as services provided by the Bar Association;
funeral services funeral homes, cemeteries and crematoria, ceremonies and religious organizations;
services provided by the authorized bodies of State power and local self-government bodies, for which levied the duties and taxes;
goods (works, services) related to education, training and productive, scientific or educational process and produced by the State and municipal educational institutions;
vouchers (kursovok) in the spa and wellness facilities, recreation, implemented for persons with disabilities;
other necessities on a list established by the legislative (representative) bodies of constituent entities of the Russian Federation to prevent the decline in the standard of living of the poor.
For the purposes of this Act to the sale for cash sale with holding payments assimilated through credit and other payment cards, bank checks banks on transfers from accounts in banks on behalf of individuals, as well as the transfer of goods (execution of works, rendering services) population in Exchange for other goods (works, services).
In determining the tax base the cost of the goods (works, services) includes value added tax and excise duties for excisable goods.
The sales tax rate is established at a rate of up to 5 per cent.
The tax amount is defined as the corresponding tax rate percentage price excluding sales tax and is included in the price of goods by the taxpayer, at payment by the buyer (customer).
Sales tax is established and put into effect laws of constituent entities of the Russian Federation and is required to pay on the territory of the relevant constituent entities of the Russian Federation.
Setting sales tax legislative (representative) bodies of constituent entities of the Russian Federation determines the tax rate, the order and terms of payment of tax, benefits and reporting form on this tax and can also install an additional list of goods (works, services), implementation of which is exempt from sales tax. "
Article 2. (Art. 2 repealed-federal law 07.07.2003 N 117-FZ), Article 3. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N July 31, 1998 150-FZ